2026 (7) TMI 2011

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.... has made deposit on four different occasions, totalling to an amount of Rs. 2,60,24,954/-. On completion of investigation, Show Cause Notice (GST DRC-01) under Section 74 read with Section 122 of the CGST Act was issued to the Petitioner by the Additional Commissioner of GST, Mumbai alleging contravention of the provisions of the Act and proposing to make recovery of tax from the Petitioner along with interest and penalty. The Petitioner had contested the Show Cause Notice by filing Reply. However, upon conclusion of the proceeding, the Joint Commissioner had passed Order-in-Original dated 26th December 2024 confirming the demand of ITC and also imposing penalty upon the Petitioner. 2. Being aggrieved by the Order dated 26th December 20....

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....he Petitioner to explain his stand, the Appeal has been dismissed, thus causing serious prejudice to the interest of Writ Petitioner. Hence, this Petition. 4. In support of his above arguments, Mr Sujit Sahoo has relied upon the following decisions: (i) Delphi World Money Ltd. Vs. Union of India (92) G.S.T.L. 226 (Bom.).   (ii) JEM Exporter Vs. Union of India 2023 (76) G.S.T.L. 4 (Bom.). (iii) G. Khanna & Company Vs. Union of India 2025 (95) G.S.T.L. 429 (Bom.) (iv) DN Polymers Vs. Union of India 2023 (92) G.S.T.L. 226 (Bom.). 5. Responding to the above arguments, Mr Karan Adik, learned departmental counsel submits that the Appeal preferred by the Petitioner was liable to be dismissed since he ....

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....cated as per rule 26(a) is a procedural requirement for filing the appeal. In our view, justice cannot be denied for failure to comply with the procedure without giving an opportunity to the Appellant to rectify the procedural defects. In our view, the Commissioner (Appeal) ought to have issued a defect memo calling upon the Petitioner to produce the proof of pre-deposit of tax as per section 107(6) of the CGST Act, 2017, for filing the certified copy of the order and for authentication of the appeal memo as per rule 26(2)(a). The Commissioner (Appeal) having not given an opportunity to the Petitioner for curing the procedural defect was not justified in rejecting the appeal. This would be contrary to the principal of natural justice." 7....